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cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Википедия эсендә эҙләү" aria-label="Википедия эсендә эҙләү" autocapitalize="sentences" title="Википедия эсендә эҙләү [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Махсус:Эҙләү"> </div> <button class="cdx-button cdx-search-input__end-button">Эҙләргә</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Шәхси ҡоралдар"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav 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id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=ba.wikipedia.org&uselang=ba" class=""><span>Иғәнә</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%98%D2%AB%D3%99%D0%BF_%D1%8F%D2%99%D1%8B%D1%83%D1%8B_%D1%8F%D2%BB%D0%B0%D1%83&returnto=%D0%90%D0%BA%D1%82%D0%B8%D0%B2+%28%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F%29" title="Мотлаҡ булмаһа ла, иҫәп яҙмаһы төҙөргә һәм системала танылырға тәҡдим итәбеҙ" class=""><span>Теркәлеү</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%A2%D0%B0%D0%BD%D1%8B%D0%BB%D1%8B%D1%83&returnto=%D0%90%D0%BA%D1%82%D0%B8%D0%B2+%28%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F%29" title="Бында теркәлеү үтергә була, әммә мотлаҡ түгел [o]" accesskey="o" class=""><span>Танылыу</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Күберәк мөмкинлектәр" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Шәхси ҡоралдар" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Шәхси ҡоралдар</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Ҡатнашыусы менюһы" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=ba.wikipedia.org&uselang=ba"><span>Иғәнә</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%98%D2%AB%D3%99%D0%BF_%D1%8F%D2%99%D1%8B%D1%83%D1%8B_%D1%8F%D2%BB%D0%B0%D1%83&returnto=%D0%90%D0%BA%D1%82%D0%B8%D0%B2+%28%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F%29" title="Мотлаҡ булмаһа ла, иҫәп яҙмаһы төҙөргә һәм системала танылырға тәҡдим итәбеҙ"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Теркәлеү</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%A2%D0%B0%D0%BD%D1%8B%D0%BB%D1%8B%D1%83&returnto=%D0%90%D0%BA%D1%82%D0%B8%D0%B2+%28%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F%29" title="Бында теркәлеү үтергә була, әммә мотлаҡ түгел [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Танылыу</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Танылмаған мөхәррирҙәр өсөн бит <a href="/wiki/%D0%92%D0%B8%D0%BA%D0%B8%D0%BF%D0%B5%D0%B4%D0%B8%D1%8F:%D0%A0%D3%99%D1%85%D0%B8%D0%BC_%D0%B8%D1%82%D0%B5%D0%B3%D0%B5%D2%99" aria-label="Мөхәррирләү тураһында ентеклерәк"><span>Күберәк белергә</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D3%A8%D0%BB%D3%A9%D1%88%D3%A9%D0%BC" title="Был IP-адрестан яһалған төҙәтеүҙәр [y]" accesskey="y"><span>Өлөш</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D3%98%D2%A3%D0%B3%D3%99%D0%BC%D3%99_%D0%B1%D0%B8%D1%82%D0%B5%D0%BC" title="IP-адресығыҙ өсөн фекер алышыу бите [n]" accesskey="n"><span>Фекер алышыу</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"><div id="mw-dismissablenotice-anonplace"></div><script>(function(){var node=document.getElementById("mw-dismissablenotice-anonplace");if(node){node.outerHTML="\u003Cdiv class=\"mw-dismissable-notice\"\u003E\u003Cdiv class=\"mw-dismissable-notice-close\"\u003E[\u003Ca tabindex=\"0\" role=\"button\"\u003Eйәшерергә\u003C/a\u003E]\u003C/div\u003E\u003Cdiv class=\"mw-dismissable-notice-body\"\u003E\u003C!-- CentralNotice --\u003E\u003Cdiv id=\"localNotice\" data-nosnippet=\"\"\u003E\u003Cdiv class=\"sitenotice\" lang=\"ba\" dir=\"ltr\"\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E";}}());</script></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Сайт"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Йөкмәткеһе" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Йөкмәткеһе</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">ҡабырға панеленә күсерергә</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">йәшерергә</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Башы</div> </a> </li> <li id="toc-Саф_активтар" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Саф_активтар"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Саф активтар</span> </div> </a> <ul id="toc-Саф_активтар-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Фиктив_активтар" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Фиктив_активтар"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Фиктив активтар</span> </div> </a> <ul id="toc-Фиктив_активтар-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-«Йәшерен»_активтар" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#«Йәшерен»_активтар"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>«Йәшерен» активтар</span> </div> </a> <ul id="toc-«Йәшерен»_активтар-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-«Уйҙырма»_активтар" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#«Уйҙырма»_активтар"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>«Уйҙырма» активтар</span> </div> </a> <ul id="toc-«Уйҙырма»_активтар-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Шулай_уҡ_ҡарағыҙ" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Шулай_уҡ_ҡарағыҙ"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Шулай уҡ ҡарағыҙ</span> </div> </a> <ul id="toc-Шулай_уҡ_ҡарағыҙ-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Иҫкәрмәләр" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Иҫкәрмәләр"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Иҫкәрмәләр</span> </div> </a> <ul id="toc-Иҫкәрмәләр-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Әҙәбиәт" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Әҙәбиәт"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Әҙәбиәт</span> </div> </a> <ul id="toc-Әҙәбиәт-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Йөкмәткеһе" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Йөкмәткене күрһәтергә/йәшерергә" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Йөкмәткене күрһәтергә/йәшерергә</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Актив (бухгалтерия)</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Икенсе телдәге мәҡәләгә күсегеҙ. 72 телдә уҡырға була" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-72" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">72 тел</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Bate" title="Bate — африкаанс" lang="af" hreflang="af" data-title="Bate" data-language-autonym="Afrikaans" data-language-local-name="африкаанс" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A3%D8%B5%D9%88%D9%84" title="أصول — арабский" lang="ar" hreflang="ar" data-title="أصول" data-language-autonym="العربية" data-language-local-name="арабский" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%B8%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%A4%E0%A7%8D%E0%A6%A4%E0%A6%BF" title="সম্পত্তি — ассамский" lang="as" hreflang="as" data-title="সম্পত্তি" data-language-autonym="অসমীয়া" data-language-local-name="ассамский" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Aktiv" title="Aktiv — азербайджанский" lang="az" hreflang="az" data-title="Aktiv" data-language-autonym="Azərbaycanca" data-language-local-name="азербайджанский" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив — болгарский" lang="bg" hreflang="bg" data-title="Актив" data-language-autonym="Български" data-language-local-name="болгарский" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив — бурятский" lang="bxr" hreflang="bxr" data-title="Актив" data-language-autonym="Буряад" data-language-local-name="бурятский" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Actiu_(comptabilitat)" title="Actiu (comptabilitat) — каталанский" lang="ca" hreflang="ca" data-title="Actiu (comptabilitat)" data-language-autonym="Català" data-language-local-name="каталанский" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%B3%DB%95%D8%B1%D9%85%D8%A7%DB%8C%DB%95" title="سەرمایە — центральнокурдский" lang="ckb" hreflang="ckb" data-title="سەرمایە" data-language-autonym="کوردی" data-language-local-name="центральнокурдский" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Aktivum_(%C3%BA%C4%8Detnictv%C3%AD)" title="Aktivum (účetnictví) — чешский" lang="cs" hreflang="cs" data-title="Aktivum (účetnictví)" data-language-autonym="Čeština" data-language-local-name="чешский" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Ased" title="Ased — валлийский" lang="cy" hreflang="cy" data-title="Ased" data-language-autonym="Cymraeg" data-language-local-name="валлийский" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Aktiv" title="Aktiv — датский" lang="da" hreflang="da" data-title="Aktiv" data-language-autonym="Dansk" data-language-local-name="датский" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Aktiva" title="Aktiva — немецкий" lang="de" hreflang="de" data-title="Aktiva" data-language-autonym="Deutsch" data-language-local-name="немецкий" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A0%CE%B5%CF%81%CE%B9%CE%BF%CF%85%CF%83%CE%B9%CE%B1%CE%BA%CF%8C_%CF%83%CF%84%CE%BF%CE%B9%CF%87%CE%B5%CE%AF%CE%BF" title="Περιουσιακό στοιχείο — греческий" lang="el" hreflang="el" data-title="Περιουσιακό στοιχείο" data-language-autonym="Ελληνικά" data-language-local-name="греческий" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Asset" title="Asset — английский" lang="en" hreflang="en" data-title="Asset" data-language-autonym="English" data-language-local-name="английский" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Aktivo" title="Aktivo — эсперанто" lang="eo" hreflang="eo" data-title="Aktivo" data-language-autonym="Esperanto" data-language-local-name="эсперанто" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Activo_(contabilidad)" title="Activo (contabilidad) — испанский" lang="es" hreflang="es" data-title="Activo (contabilidad)" data-language-autonym="Español" data-language-local-name="испанский" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Aktibo" title="Aktibo — баскский" lang="eu" hreflang="eu" data-title="Aktibo" data-language-autonym="Euskara" data-language-local-name="баскский" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AF%D8%A7%D8%B1%D8%A7%DB%8C%DB%8C" title="دارایی — персидский" lang="fa" hreflang="fa" data-title="دارایی" data-language-autonym="فارسی" data-language-local-name="персидский" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Actif_(comptabilit%C3%A9)" title="Actif (comptabilité) — французский" lang="fr" hreflang="fr" data-title="Actif (comptabilité)" data-language-autonym="Français" data-language-local-name="французский" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/S%C3%B3cmhainn" title="Sócmhainn — ирландский" lang="ga" hreflang="ga" data-title="Sócmhainn" data-language-autonym="Gaeilge" data-language-local-name="ирландский" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Activo" title="Activo — галисийский" lang="gl" hreflang="gl" data-title="Activo" data-language-autonym="Galego" data-language-local-name="галисийский" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-hak mw-list-item"><a href="https://hak.wikipedia.org/wiki/Ch%E1%B9%B3%CC%82-s%C3%A1n" title="Chṳ̂-sán — хакка" lang="hak" hreflang="hak" data-title="Chṳ̂-sán" data-language-autonym="客家語 / Hak-kâ-ngî" data-language-local-name="хакка" class="interlanguage-link-target"><span>客家語 / Hak-kâ-ngî</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%A0%D7%9B%D7%A1" title="נכס — иврит" lang="he" hreflang="he" data-title="נכס" data-language-autonym="עברית" data-language-local-name="иврит" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B8%E0%A4%AE%E0%A5%8D%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF" title="परिसम्पत्ति — хинди" lang="hi" hreflang="hi" data-title="परिसम्पत्ति" data-language-autonym="हिन्दी" data-language-local-name="хинди" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Aktiva" title="Aktiva — хорватский" lang="hr" hreflang="hr" data-title="Aktiva" data-language-autonym="Hrvatski" data-language-local-name="хорватский" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Eszk%C3%B6z_(sz%C3%A1mvitel)" title="Eszköz (számvitel) — венгерский" lang="hu" hreflang="hu" data-title="Eszköz (számvitel)" data-language-autonym="Magyar" data-language-local-name="венгерский" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B1%D5%AF%D5%BF%D5%AB%D5%BE_(%D5%A1%D5%B5%D5%AC_%D5%AF%D5%AB%D6%80%D5%A1%D5%BC%D5%B8%D6%82%D5%B4%D5%B6%D5%A5%D6%80)" title="Ակտիվ (այլ կիրառումներ) — армянский" lang="hy" hreflang="hy" data-title="Ակտիվ (այլ կիրառումներ)" data-language-autonym="Հայերեն" data-language-local-name="армянский" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Aset" title="Aset — индонезийский" lang="id" hreflang="id" data-title="Aset" data-language-autonym="Bahasa Indonesia" data-language-local-name="индонезийский" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Cespite" title="Cespite — итальянский" lang="it" hreflang="it" data-title="Cespite" data-language-autonym="Italiano" data-language-local-name="итальянский" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B3%87%E7%94%A3" title="資産 — японский" lang="ja" hreflang="ja" data-title="資産" data-language-autonym="日本語" data-language-local-name="японский" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/As%C3%A8t" title="Asèt — яванский" lang="jv" hreflang="jv" data-title="Asèt" data-language-autonym="Jawa" data-language-local-name="яванский" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2%D1%82%D0%B5%D1%80" title="Активтер — казахский" lang="kk" hreflang="kk" data-title="Активтер" data-language-autonym="Қазақша" data-language-local-name="казахский" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%90%EC%82%B0" title="자산 — корейский" lang="ko" hreflang="ko" data-title="자산" data-language-autonym="한국어" data-language-local-name="корейский" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив — киргизский" lang="ky" hreflang="ky" data-title="Актив" data-language-autonym="Кыргызча" data-language-local-name="киргизский" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Aktyvas" title="Aktyvas — литовский" lang="lt" hreflang="lt" data-title="Aktyvas" data-language-autonym="Lietuvių" data-language-local-name="литовский" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Akt%C4%ABvi" title="Aktīvi — латышский" lang="lv" hreflang="lv" data-title="Aktīvi" data-language-autonym="Latviešu" data-language-local-name="латышский" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%86%E0%B4%B8%E0%B5%8D%E0%B4%A4%E0%B4%BF" title="ആസ്തി — малаялам" lang="ml" hreflang="ml" data-title="ആസ്തി" data-language-autonym="മലയാളം" data-language-local-name="малаялам" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A5%D3%A9%D1%80%D3%A9%D0%BD%D0%B3%D3%A9_(%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF)" title="Хөрөнгө (Санхүү) — монгольский" lang="mn" hreflang="mn" data-title="Хөрөнгө (Санхүү)" data-language-autonym="Монгол" data-language-local-name="монгольский" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%B8%E0%A4%82%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80_(%E0%A4%B5%E0%A4%BE%E0%A4%A3%E0%A4%BF%E0%A4%9C%E0%A5%8D%E0%A4%AF)" title="संपत्ती (वाणिज्य) — маратхи" lang="mr" hreflang="mr" data-title="संपत्ती (वाणिज्य)" data-language-autonym="मराठी" data-language-local-name="маратхи" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Aset" title="Aset — малайский" lang="ms" hreflang="ms" data-title="Aset" data-language-autonym="Bahasa Melayu" data-language-local-name="малайский" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%81%E1%80%BC%E1%80%B1%E1%80%95%E1%80%85%E1%80%B9%E1%80%85%E1%80%8A%E1%80%BA%E1%80%B8" title="အခြေပစ္စည်း — бирманский" lang="my" hreflang="my" data-title="အခြေပစ္စည်း" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="бирманский" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nds-nl mw-list-item"><a href="https://nds-nl.wikipedia.org/wiki/Aktiva" title="Aktiva — нижнесаксонский" lang="nds-NL" hreflang="nds-NL" data-title="Aktiva" data-language-autonym="Nedersaksies" data-language-local-name="нижнесаксонский" class="interlanguage-link-target"><span>Nedersaksies</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B8%E0%A4%AE%E0%A5%8D%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF" title="सम्पत्ति — непальский" lang="ne" hreflang="ne" data-title="सम्पत्ति" data-language-autonym="नेपाली" data-language-local-name="непальский" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Activa" title="Activa — нидерландский" lang="nl" hreflang="nl" data-title="Activa" data-language-autonym="Nederlands" data-language-local-name="нидерландский" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Aktiva" title="Aktiva — нюнорск" lang="nn" hreflang="nn" data-title="Aktiva" data-language-autonym="Norsk nynorsk" data-language-local-name="нюнорск" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Aktiva" title="Aktiva — норвежский букмол" lang="nb" hreflang="nb" data-title="Aktiva" data-language-autonym="Norsk bokmål" data-language-local-name="норвежский букмол" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Aktywa" title="Aktywa — польский" lang="pl" hreflang="pl" data-title="Aktywa" data-language-autonym="Polski" data-language-local-name="польский" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Ativo" title="Ativo — португальский" lang="pt" hreflang="pt" data-title="Ativo" data-language-autonym="Português" data-language-local-name="португальский" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Activ_(contabilitate)" title="Activ (contabilitate) — румынский" lang="ro" hreflang="ro" data-title="Activ (contabilitate)" data-language-autonym="Română" data-language-local-name="румынский" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Актив (бухгалтерия) — русский" lang="ru" hreflang="ru" data-title="Актив (бухгалтерия)" data-language-autonym="Русский" data-language-local-name="русский" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sco mw-list-item"><a href="https://sco.wikipedia.org/wiki/Asset" title="Asset — шотландский" lang="sco" hreflang="sco" data-title="Asset" data-language-autonym="Scots" data-language-local-name="шотландский" class="interlanguage-link-target"><span>Scots</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Aktiva" title="Aktiva — сербскохорватский" lang="sh" hreflang="sh" data-title="Aktiva" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="сербскохорватский" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Asset" title="Asset — Simple English" lang="en-simple" hreflang="en-simple" data-title="Asset" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Akt%C3%ADva_(%C3%BA%C4%8Dtovn%C3%ADctvo)" title="Aktíva (účtovníctvo) — словацкий" lang="sk" hreflang="sk" data-title="Aktíva (účtovníctvo)" data-language-autonym="Slovenčina" data-language-local-name="словацкий" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Aset" title="Aset — албанский" lang="sq" hreflang="sq" data-title="Aset" data-language-autonym="Shqip" data-language-local-name="албанский" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/Aktiva" title="Aktiva — сербский" lang="sr" hreflang="sr" data-title="Aktiva" data-language-autonym="Српски / srpski" data-language-local-name="сербский" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Aset" title="Aset — сунданский" lang="su" hreflang="su" data-title="Aset" data-language-autonym="Sunda" data-language-local-name="сунданский" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Tillg%C3%A5ng" title="Tillgång — шведский" lang="sv" hreflang="sv" data-title="Tillgång" data-language-autonym="Svenska" data-language-local-name="шведский" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%9A%E0%AF%8A%E0%AE%A4%E0%AF%8D%E0%AE%A4%E0%AF%81" title="சொத்து — тамильский" lang="ta" hreflang="ta" data-title="சொத்து" data-language-autonym="தமிழ்" data-language-local-name="тамильский" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%94%D0%BE%D1%80%D0%BE%D3%A3" title="Дороӣ — таджикский" lang="tg" hreflang="tg" data-title="Дороӣ" data-language-autonym="Тоҷикӣ" data-language-local-name="таджикский" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%AA%E0%B8%B4%E0%B8%99%E0%B8%97%E0%B8%A3%E0%B8%B1%E0%B8%9E%E0%B8%A2%E0%B9%8C" title="สินทรัพย์ — тайский" lang="th" hreflang="th" data-title="สินทรัพย์" data-language-autonym="ไทย" data-language-local-name="тайский" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Asset" title="Asset — тагалог" lang="tl" hreflang="tl" data-title="Asset" data-language-autonym="Tagalog" data-language-local-name="тагалог" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Varl%C4%B1k_(muhasebe)" title="Varlık (muhasebe) — турецкий" lang="tr" hreflang="tr" data-title="Varlık (muhasebe)" data-language-autonym="Türkçe" data-language-local-name="турецкий" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B8%D0%BA%D1%8A%D1%82%D0%B8%D1%81%D0%B0%D0%B4)" title="Актив (икътисад) — татарский" lang="tt" hreflang="tt" data-title="Актив (икътисад)" data-language-autonym="Татарча / tatarça" data-language-local-name="татарский" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив — украинский" lang="uk" hreflang="uk" data-title="Актив" data-language-autonym="Українська" data-language-local-name="украинский" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%A7%D8%AB%D8%A7%D8%AB%DB%81" title="اثاثہ — урду" lang="ur" hreflang="ur" data-title="اثاثہ" data-language-autonym="اردو" data-language-local-name="урду" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Aktiv" title="Aktiv — узбекский" lang="uz" hreflang="uz" data-title="Aktiv" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="узбекский" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/T%C3%A0i_s%E1%BA%A3n" title="Tài sản — вьетнамский" lang="vi" hreflang="vi" data-title="Tài sản" data-language-autonym="Tiếng Việt" data-language-local-name="вьетнамский" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%B5%84%E4%BA%A7" title="资产 — у" lang="wuu" hreflang="wuu" data-title="资产" data-language-autonym="吴语" data-language-local-name="у" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B3%87%E7%94%A2" title="資產 — китайский" lang="zh" hreflang="zh" data-title="資產" data-language-autonym="中文" data-language-local-name="китайский" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B3%87%E7%94%A2" title="資產 — кантонский" lang="yue" hreflang="yue" data-title="資產" data-language-autonym="粵語" data-language-local-name="кантонский" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zu mw-list-item"><a href="https://zu.wikipedia.org/wiki/INgqangqa" title="INgqangqa — зулу" lang="zu" hreflang="zu" data-title="INgqangqa" data-language-autonym="IsiZulu" data-language-local-name="зулу" class="interlanguage-link-target"><span>IsiZulu</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q46737#sitelinks-wikipedia" title="Башҡа телдәргә һылтанмаларҙы төҙәтеү" class="wbc-editpage">Һылтанмаларҙы төҙәтергә</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Исем арауыҡтары"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Эстәлек битен ҡарау [c]" accesskey="c"><span>Бит</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/%D0%A4%D0%B5%D0%BA%D0%B5%D1%80%D0%BB%D3%99%D1%88%D0%B5%D2%AF:%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" rel="discussion" title="Биттең эстәлеге тураһында фекерләшеү [t]" accesskey="t"><span>Фекер алышыу</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Телде үҙгәртергә" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">башҡортса</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Ҡарауҙар"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)"><span>Уҡыу</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit" title="Был битте үҙгәртеү [v]" accesskey="v"><span>Үҙгәртеү</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit" title="Биттең сығанаҡ кодын үҙгәртеү [e]" accesskey="e"><span>Кодты үҙгәртеү</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=history" title="Биттең төҙәтеүҙәр журналы [h]" accesskey="h"><span>Тарих</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Ҡоралдар"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Ҡоралдар" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Ҡоралдар</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Ҡоралдар</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">ҡабырға панеленә күсерергә</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">йәшерергә</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Күберәк мөмкинлектәр" > <div 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class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=history"><span>Тарих</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Дөйөм </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%91%D1%8B%D0%BD%D0%B4%D0%B0_%D2%BB%D1%8B%D0%BB%D1%82%D0%B0%D0%BD%D0%BC%D0%B0%D0%BB%D0%B0%D1%80/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Был биткә һылтанған барлыҡ биттәрҙең исемлеге [j]" accesskey="j"><span>Был биткә һылтанмалар</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%91%D3%99%D0%B9%D0%BB%D0%B5_%D2%AF%D2%99%D0%B3%D3%99%D1%80%D1%82%D0%B5%D2%AF%D2%99%D3%99%D1%80/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" rel="nofollow" title="Был бит һылтанған биттәрҙәге һуңғы үҙгәртеүҙәр [k]" accesskey="k"><span>Бәйле үҙгәртеүҙәр</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81_%D0%B1%D0%B8%D1%82%D1%82%D3%99%D1%80" title="Барлыҡ махсус биттәр исемлеге [q]" accesskey="q"><span>Махсус биттәр</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&oldid=1049958" title="Биттең был өлгөһөнә даими һылтанма"><span>Даими һылтанма</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=info" title="Был бит тураһында ентекләберәк"><span>Бит мәғлүмәттәре</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%A6%D0%B8%D1%82%D0%B0%D1%82%D0%B0&page=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_%28%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F%29&id=1049958&wpFormIdentifier=titleform" title="Был биттән нисек өҙөмтә яһау тураһында мәғлүмәт"><span>Биттән өҙөмтә яһарға</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:UrlShortener&url=https%3A%2F%2Fba.wikipedia.org%2Fwiki%2F%25D0%2590%25D0%25BA%25D1%2582%25D0%25B8%25D0%25B2_%28%25D0%25B1%25D1%2583%25D1%2585%25D0%25B3%25D0%25B0%25D0%25BB%25D1%2582%25D0%25B5%25D1%2580%25D0%25B8%25D1%258F%29"><span>Ҡыҫҡа URL алыу</span></a></li><li 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href="/w/index.php?title=%D2%A0%D0%B0%D0%BB%D1%8B%D0%BF:%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%B8%D0%B9_%D0%B1%D0%B0%D0%BB%D0%B0%D0%BD%D1%81&action=edit&redlink=1" class="new" title="Ҡалып:Бухгалтерский баланс (был бит юҡ)">Ҡалып:Бухгалтерский баланс</a> <b>Актив</b>: </p> <ol><li>бухгалтер балансының өлөшө (һул яғы), билдәле бер датаға ойошма <a href="/wiki/%D0%9C%D3%A9%D0%BB%D0%BA%D3%99%D1%82_(%D0%BC%D0%B8%D0%BB%D0%B5%D0%BA_%D0%BE%D0%B1%D1%8A%D0%B5%D0%BA%D1%82%D1%8B)" title="Мөлкәт (милек объекты)">мөлкәтенең</a> составын һәм хаҡын сағылдыра. </li> <li><a href="/wiki/%D0%AE%D1%80%D0%B8%D0%B4%D0%B8%D0%BA_%D1%88%D3%99%D1%85%D0%B5%D1%81" title="Юридик шәхес">Юридик шәхестең</a> йә эшҡыуарҙың мөлкәт йыйылмаһы.</li></ol> <p><a href="/wiki/%D0%A0%D3%99%D1%81%D3%99%D0%B9_%D0%A4%D0%B5%D0%B4%D0%B5%D1%80%D0%B0%D1%86%D0%B8%D1%8F%D2%BB%D1%8B" title="Рәсәй Федерацияһы">Рәсәй Федерацияһындағы</a> бухгалтер балансы формаһына активтарҙың ике киҫәге инә: <i>әйләнештәге</i> һәм <i>әйләнештә булмаған </i>активтар. </p><p>Әйләнештәге активтарға көндәлек хужалыҡ эшмәкәрлегендә файҙаланылған (тотонолған) активтар ҡарай. Мәҫәлән: матди запастар,  дебитор бурыстары, аҡса средстволары һәм башҡалар. </p><p>Әйләнештә булмаған активтарға хужалыҡ әйләнешенән сығарылған, ләкин бухгалтер хисабында сағылдырыла торған  активтар ҡарай. Мәҫәлән: төп средстволар, матди булмаған активтар, оҙайлы мөҙҙәткә һалынған аҡса һәм башҡалар.  </p><p>Иҡтисад теорияһында активтар ликвидлыҡ дәрәжәһе буйынса ла бүленә: юғары ликвидлы, түбән ликвидлы һәм ликвидһыҙ активтар. Иң юғары ликвидлы актив булып <a href="/wiki/%D0%90%D2%A1%D1%81%D0%B0" title="Аҡса">аҡса</a> тора. </p><p>Термин ойошманың бөтә төр милкен, мөлкәтен билдәләү өсөн ҡулланыла.  </p><p><b>Активтар</b> — компанияның киләсәктә иҡтисади отош көтөлгән элекке ваҡиғалары һөҙөмтәһендә контролләнеүсе ресурстары  (был трактовка Финанс хисапламалығының халыҡ-ара стандарттары принциптарында бирелгән). </p><p><b>Активтар</b> өс төп һыҙатҡа эйә<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>: </p> <ol><li>булған мөмкинлектәрен айырым йә башҡа активтар менән бергә файҙаланғанда актив киләсәктә ихтимал булған иҡтисади отоштарға килтерә, был көтөлгән саф аҡса ағымдарын арттырыуға хеҙмәт итә;</li> <li>активты файҙаланғандан ойошманың отош алыуы һәм был отошто контролләүе мөмкин;</li> <li>алынасаҡ отоштарға ҡағылышлы килешеү йә ваҡиға үткәндә булған. </li></ol> <p>Был шарттар тик коммерция ойошмаларының мөлкәтенә ҡарата ғына үтәлә. Ыңғай аҡса ағымдарын арттырыу рәүешендә иҡтисади отош алыу маҡсатын ҡуймаған <a href="/wiki/%D0%9A%D0%BE%D0%BC%D0%BC%D0%B5%D1%80%D1%86%D0%B8%D1%8F%D2%93%D0%B0_%D2%A1%D0%B0%D1%80%D0%B0%D0%BC%D0%B0%D2%93%D0%B0%D0%BD_%D0%BE%D0%B9%D0%BE%D1%88%D0%BC%D0%B0" title="Коммерцияға ҡарамаған ойошма">коммерцияға ҡарамаған ойошмалар</a> өсөн беренсе шарт үтәлмәй.  </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Саф_активтар"><span id=".D0.A1.D0.B0.D1.84_.D0.B0.D0.BA.D1.82.D0.B8.D0.B2.D1.82.D0.B0.D1.80"></span>Саф активтар</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=1" title="Саф активтар бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=1" title="Саф активтар бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Рәсәй Федерацияһы Финанс министрлығының 10н һанлы, Рәсәй Федерацияһы Ҡиммәтле ҡағыҙҙар баҙары буйынса федераль комиссияһының 03-6/пз һанлы «Акционерҙар йәмғиәттәренең саф активтарының ҡиммәтен баһалау тәртибен раҫлау тураһында» 29.01.2003 сыҡҡан бойороҡтарына ярашлы, (айырыуса йыш ҡулланыла торған методика) «йәмғиәттең саф активтары ҡиммәте тигәндә  … йәмғиәттең хисаплауға алыныусы активтары суммаһынан хисаплауға алыныусы пассивтары суммаһын алып ташлау юлы менән сығарылған дәүмәл аңлана». </p><p><i>Хисаплауға алыныусы активтарға</i> түбәндәгеләр инә: </p><p>— бухгалтер балансының беренсе киҫәгендә сағылдырылыусы әйләнештә булмаған активтар (матди булмаған активтар, төп средстволар, тамамланмаған төҙөлөш объекттары, килем алыу өсөн матди ҡиммәттәргә аҡса һалыу, финанстарҙы оҙайлы мөҙҙәткә һалыуҙар, әйләнештә булмаған башҡа активтар); </p><p>— бухгалтер балансының икенсе киҫәгендә сағылдырылыусы әйләнештәге активтар (запастар, һатып алынған ҡиммәтле әйберҙәр буйынса өҫтәмә хаҡҡа һалым, дебиторлыҡ бурысы, финанстарҙы ҡыҫҡа мөҙҙәткә һалыуҙар, аҡса средстволары, әйләнештәге башҡа активтар), үҙ акцияларын һатып алыуға һалған аҡсанан башҡа. </p><p><i>Хисаплауға алыныусы пассивтарға</i> түбәндәгеләр инә: </p><p>— <a href="/w/index.php?title=%D2%AE%D1%82%D0%B5%D1%81&action=edit&redlink=1" class="new" title="Үтес (был бит юҡ)">үтестәр</a> һәм <a href="/wiki/%D0%9A%D1%80%D0%B5%D0%B4%D0%B8%D1%82" title="Кредит">кредиттар</a> буйынса оҙайлы мөҙҙәтле йөкләмәләр һәм башҡа оҙайлы мөҙҙәтле йөкләмәләр; </p><p>— үтестәр һәм кредиттар буйынса ҡыҫҡа мөҙҙәтле йөкләмәләр; </p><p>— <a href="/wiki/%D0%9A%D1%80%D0%B5%D0%B4%D0%B8%D1%82%D0%BE%D1%80%D0%BB%D1%8B%D2%A1_%D0%B1%D1%83%D1%80%D1%8B%D1%81%D1%8B" title="Кредиторлыҡ бурысы">кредиторлыҡ бурысы</a>; </p><p>— ҡатнашыусыларға (ойоштороусыларға) килем түләү буйынса  бурыс; </p><p>— алда торған сығымдарҙың резервтары; </p><p>— ҡыҫҡа мөҙҙәтле башҡа йөкләмәләр. </p><p>Донъя ғәмәлиәтендә һәм Рәсәй ҡануниәтендә «саф активтар» һәм «үҙ средстволары» («үҙ капиталы») йыш ҡына бәрәбәр ти ҡулланыла. </p> <div class="mw-heading mw-heading2"><h2 id="Фиктив_активтар"><span id=".D0.A4.D0.B8.D0.BA.D1.82.D0.B8.D0.B2_.D0.B0.D0.BA.D1.82.D0.B8.D0.B2.D1.82.D0.B0.D1.80"></span>Фиктив активтар</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=2" title="Фиктив активтар бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=2" title="Фиктив активтар бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Фиктив активтар</b> — баланс иҫәптәрендә сағылған, ләкин ысынында булмаған активтар. Ундай активтар баланс иҫәптәренә йыш ҡына мутлашыу, активтарҙы ваҡытында ғәмәлдән сығармау арҡаһында эләгә<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup>. </p> <div class="mw-heading mw-heading2"><h2 id="«Йәшерен»_активтар"><span id=".C2.AB.D0.99.D3.99.D1.88.D0.B5.D1.80.D0.B5.D0.BD.C2.BB_.D0.B0.D0.BA.D1.82.D0.B8.D0.B2.D1.82.D0.B0.D1.80"></span>«Йәшерен» активтар</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=3" title="«Йәшерен» активтар бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=3" title="«Йәшерен» активтар бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span>Ойошманың</span><b> «йәшерен» активтары</b>  — баланста хаҡты баһалауҙа күренмәгән (ғәмәлдән сығарылған, өлөшләтә ғәмәлдән сығарылған йә ҡануниәт буйынса бухгалтер хисабына индерелмәгән, саф активтарҙы йә ойошманың хосуси средстволарын иҫәпләгәндә иҫәпкә алынмаған), яҡын киләсәктә уларға эйә булмаған башҡа ойошмалар менән сағыштырғанда өҫтөнлөк йә иҡтисади отош бирергә тейешле мөлкәт, хоҡуҡтар, өҫтәмә мөмкинлектәр һәм башҡа яҡшылыҡтар.   </p><p><br /> </p> <div class="mw-heading mw-heading2"><h2 id="«Уйҙырма»_активтар"><span id=".C2.AB.D0.A3.D0.B9.D2.99.D1.8B.D1.80.D0.BC.D0.B0.C2.BB_.D0.B0.D0.BA.D1.82.D0.B8.D0.B2.D1.82.D0.B0.D1.80"></span>«Уйҙырма» активтар</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=4" title="«Уйҙырма» активтар бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=4" title="«Уйҙырма» активтар бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span>Ойошманың </span><b>«уйҙырма» активтары</b>  — бухгалтер хисабында (һәм/йәки һалым хисабында) иҫәпкә алынған, ойошма балансында сағылдырылған, ысынында булмаған мөлкәт, хоҡуҡтар һәм башҡа активтар.  </p><p><br /> </p> <div class="mw-heading mw-heading2"><h2 id="Шулай_уҡ_ҡарағыҙ"><span id=".D0.A8.D1.83.D0.BB.D0.B0.D0.B9_.D1.83.D2.A1_.D2.A1.D0.B0.D1.80.D0.B0.D2.93.D1.8B.D2.99"></span>Шулай уҡ ҡарағыҙ</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=5" title="Шулай уҡ ҡарағыҙ бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=5" title="Шулай уҡ ҡарағыҙ бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/%D0%9F%D0%B0%D1%81%D1%81%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Пассив (бухгалтерия)">Пассив (бухгалтерия)</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Иҫкәрмәләр"><span id=".D0.98.D2.AB.D0.BA.D3.99.D1.80.D0.BC.D3.99.D0.BB.D3.99.D1.80"></span>Иҫкәрмәләр</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=6" title="Иҫкәрмәләр бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=6" title="Иҫкәрмәләр бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="references-small" style=""> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text">Данная трактовка содержится в принципах <a class="external text" href="https://ru.wikipedia.org/wiki/GAAP">GAAP</a>. </span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://vocable.ru/dictionary/485/word/%D4%C8%CA%D2%C8%C2%CD%DB%C5+%C0%CA%D2%C8%C2%DB">ФИКТИВНЫЕ АКТИВЫ</a> <small><span style="white-space: nowrap;"> 2012 йыл 10 ғинуар <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120110221343/http://vocable.ru/dictionary/485/word/%D4%C8%CA%D2%C8%C2%CD%DB%C5+%C0%CA%D2%C8%C2%DB">архивланған</a>.</span></small></span> </li> </ol> </div> <div class="mw-heading mw-heading2"><h2 id="Әҙәбиәт"><span id=".D3.98.D2.99.D3.99.D0.B1.D0.B8.D3.99.D1.82"></span>Әҙәбиәт</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&veaction=edit&section=7" title="Әҙәбиәт бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)&action=edit&section=7" title="Әҙәбиәт бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a class="external text" href="https://ru.wikisource.org/wiki/ЭСБЕ/Актив%20и%20пассив">Актив и пассив</a> // <a href="/wiki/%D0%91%D1%80%D0%BE%D0%BA%D0%B3%D0%B0%D1%83%D0%B7_%D2%BB%D3%99%D0%BC_%D0%95%D1%84%D1%80%D0%BE%D0%BD%D0%B4%D1%8B%D2%A3_%D1%8D%D0%BD%D1%86%D0%B8%D0%BA%D0%BB%D0%BE%D0%BF%D0%B5%D0%B4%D0%B8%D0%BA_%D2%BB%D2%AF%D2%99%D0%BB%D0%B5%D0%B3%D0%B5" title="Брокгауз һәм Ефрондың энциклопедик һүҙлеге">Энциклопедический словарь Брокгауза и Ефрона</a> : в 86 т. (82 т. и 4 доп.). — <abbr title="Санкт-Петербург">СПб.</abbr>, 1890—1907.<div class="cx-overlay"><div class="cx-spinner"><div class="bounce1"></div><div class="bounce2"></div><div class="bounce3"></div></div></div></li> <li><span class="citation no-wikidata" data-wikidata-property-id="P1343" id="CITEREFЩепотьев2009"><i>Щепотьев А. В.</i> Методика выявления и оценки «скрытых» и «мнимых» активов и обязательств. — М: Юстинформ, 2009. — 144 с.</span></li> <li><i>Щепотьев А. В.</i> Методика выявления и оценки «скрытых» активов. //Соломоново решение: финансово-правовой вестник. 2005. — № 2. — с. 43-46.; Соломоново решение: финансово-правовой вестник. 2006. — № 1. — с. 24-29.</li> <li><i>Щепотьев А. В.</i> «Скрытые» активы, учитываемые при исчислении чистых активов организации. // Управленческий учёт № 12. 2010. — с. 28-38.</li> <li><i>Щепотьев А. В.</i> «Мнимые» активы, учитываемые при исчислении чистых активов организации. // Управленческий учёт № 11. 2011., с. 55-66.</li> <li><i>Щепотьев А. В.</i> Влияние чистых активов и собственных средств на финансовую устойчивость организации // Право и экономика. 2012. — № 9., с. 24-30.</li> <li><a rel="nofollow" class="external text" href="http://f-sis.ru/lik001.htm"><small><span style="white-space: nowrap;"> 2013 йыл 13 февраль [https://web.archive.org/web/20130213111141/http://f-sis.ru/lik001.htm архивланған</span></small></a><small>.</small> On-line расчет коэффициентов ликвидности]</li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">«<a dir="ltr" href="https://ba.wikipedia.org/w/index.php?title=Актив_(бухгалтерия)&oldid=1049958">https://ba.wikipedia.org/w/index.php?title=Актив_(бухгалтерия)&oldid=1049958</a>» битенән алынған</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9A%D0%B0%D1%82%D0%B5%D0%B3%D0%BE%D1%80%D0%B8%D1%8F%D0%BB%D0%B0%D1%80" title="Махсус:Категориялар">Категориялар</a>: <ul><li><a href="/wiki/%D0%9A%D0%B0%D1%82%D0%B5%D0%B3%D0%BE%D1%80%D0%B8%D1%8F:%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F_%D0%B8%D2%AB%D3%99%D0%B1%D0%B5" title="Категория:Бухгалтерия иҫәбе">Бухгалтерия иҫәбе</a></li><li><a href="/wiki/%D0%9A%D0%B0%D1%82%D0%B5%D0%B3%D0%BE%D1%80%D0%B8%D1%8F:%D0%9C%D0%B8%D0%BB%D0%B5%D0%BA" title="Категория:Милек">Милек</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Был бит һуңғы тапҡыр 23:26 8 август 2021 үҙгәртелгән.</li> <li id="footer-info-copyright">Текст <a rel="nofollow" class="external text" href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike License</a> буйынса рөхсәт ителгән; өҫтәмә шарттар ҡулланылыуы мөмкин. 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